https://www.taxtmi.com/caselaws?id=235210 The appeal against duty liability, interest, and penalty was dismissed. The High Court overturned the Tribunal's decision to set aside the penalty, leading to a fresh consideration. The appellant's argument for a reduced penalty based on interest communication was rejected, as the reduced penalty provision was deemed inapplicable due to the timeline of events. The judge emphasized the obligation to pay interest and upheld the original order's penalty terms, stating that the mandatory penalty under Section 11AC cannot be reduced by an appellate authority. The appeal was deemed meritless, and the original duty liability, interest, and penalty determination were affirmed. en-us Tue, 02 Apr 2013 00:00:00 +0530 Fri, 25 Apr 2014 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235210 The appeal against duty liability, interest, and penalty was dismissed. The High Court overturned the Tribunal's decision to set aside the penalty, leading to a fresh consideration. The appellant's argument for a reduced penalty based on interest communication was rejected, as the reduced penalty provision was deemed inapplicable due to the timeline of events. The judge emphasized the obligation to pay interest and upheld the original order's penalty terms, stating that the mandatory penalty under Section 11AC cannot be reduced by an appellate authority. The appeal was deemed meritless, and the original duty liability, interest, and penalty determination were affirmed. Case-Laws Central Excise Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235210